AICPA Technical Hotline

The AICPA has information and resources in our Financial Reporting
Center that will help you stay informed of changes to accounting
standards and provide you guidance to ensure high quality financial
reporting. In addition, the AICPA's Accounting and Auditing Technical
Hotline provides members with free, high-quality technical assistance by
phone concerning issues related to accounting and financial reporting,
auditing and attestation, compilation, and review standards. Before you
call, you may want to view our Member Support
page, which includes answers to frequently asked questions. The hotline
is available from 9 a.m. to 8 p.m. EST Monday through Friday. This
service is only available to AICPA members. If you have your 8 digit
member ID available when you call, that will allow us to assist you as
quickly as possible.

The AICPA Auditing and Accounting Technical Hotline provides
non-authoritative guidance on accounting, auditing, attestation, and
SSARS standards. Please note that Technical Hotline staff's responses
reflect only the staff's opinions in light of particular circumstances
described by the inquirer and should not be viewed as an official
position of the AICPA. Official AICPA positions are determined through
certain specific committee procedures, due process, and extensive
deliberation. The views expressed by Technical Hotline staff in response
to technical questions submitted to the Technical Hotline are expressed
for the purposes of deliberation, providing member services, and other
purposes, but not for the purposes of providing accounting services or
practicing public accounting.

Application of generally accepted accounting principles is the
responsibility of a company's management. As such, the Technical Hotline
staff is prohibited from making subjective judgments for constituents
or acting as an arbitrator on any issue (for example, a dispute between a
company and its auditor).